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Appraisal of Audit Independence on Reliance of Financial Report of a Selected Hospital in Awka

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Appraisal of Audit Independence on Reliance of Financial Report of a Selected Hospital in Awka


Dim Chinwe E



Dim Chinwe E "Appraisal of Audit Independence on Reliance of Financial Report of a Selected Hospital in Awka" Published in International Journal of Trend in Scientific Research and Development (ijtsrd), ISSN: 2456-6470, Volume-3 | Issue-5, August 2019, pp.1657-1661, URL: https://www.ijtsrd.com/papers/ijtsrd26803.pdf

This study thereby determined the auditor’s independence on financial statements of Nigerian hospitals. Specifically, the study intended to; determines the effect of tenure of an audit firm on reliability of financial reporting of general hospital, Awka and ascertain the effect of audit fees on reliability of financial reporting of general hospital, Awka. Survey research was adopted for this study. Survey and descriptive research design were adopted. The population of the study consist 127 staff of General hospital, Awka. A sample size of 96 was obtained from a population of 127 Staff using Taro Yamane’s formula. From the analysis of data collected, the result revealed that the tenure of an audit firm and audit fees have significant effect on reliability of financial reporting of general hospital. The external auditor’s fees should be determined by office of the Auditor-General for the concerned state rather than by the hospital management being audited in order to guarantee independence of the auditor in question, also that the tenure of audit firms should always be regulated to avoid too much familiarity.

Auditor independence, Audit tenure and Audit fees


IJTSRD26803
Volume-3 | Issue-5, August 2019
1657-1661
IJTSRD | www.ijtsrd.com | E-ISSN 2456-6470
Copyright © 2019 by author(s) and International Journal of Trend in Scientific Research and Development Journal. This is an Open Access article distributed under the terms of the Creative Commons Attribution License (CC BY 4.0) (http://creativecommons.org/licenses/by/4.0)

International Journal of Trend in Scientific Research and Development - IJTSRD having online ISSN 2456-6470. IJTSRD is a leading Open Access, Peer-Reviewed International Journal which provides rapid publication of your research articles and aims to promote the theory and practice along with knowledge sharing between researchers, developers, engineers, students, and practitioners working in and around the world in many areas like Sciences, Technology, Innovation, Engineering, Agriculture, Management and many more and it is recommended by all Universities, review articles and short communications in all subjects. IJTSRD running an International Journal who are proving quality publication of peer reviewed and refereed international journals from diverse fields that emphasizes new research, development and their applications. IJTSRD provides an online access to exchange your research work, technical notes & surveying results among professionals throughout the world in e-journals. IJTSRD is a fastest growing and dynamic professional organization. The aim of this organization is to provide access not only to world class research resources, but through its professionals aim to bring in a significant transformation in the real of open access journals and online publishing.

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